31 CFR Part 10
PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
- PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
- Subtitle A—Office of the Secretary of the Treasury
- § 10.0 Scope of part.
- Subpart A—Rules Governing Authority to Practice
- § 10.1 Offices.
- § 10.2 Definitions.
- § 10.3 Who may practice.
- § 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- § 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
- § 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
- § 10.8 Return preparation and application of rules to other individuals.
- § 10.9 Continuing education providers and continuing education programs.
- Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service
- § 10.20 Information to be furnished.
- § 10.21 Knowledge of client's omission.
- § 10.22 Diligence as to accuracy.
- § 10.23 Prompt disposition of pending matters.
- § 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
- § 10.25 Practice by former government employees, their partners and their associates.
- § 10.26 Notaries.
- § 10.27 Fees.
- § 10.28 Return of client's records.
- § 10.29 Conflicting interests.
- § 10.30 Solicitation.
- § 10.31 Negotiation of taxpayer checks.
- § 10.32 Practice of law.
- § 10.33 Best practices for tax advisors.
- § 10.34 Standards with respect to tax returns and documents, affidavits and other papers.
- § 10.35 Competence.
- § 10.36 Procedures to ensure compliance.
- § 10.37 Requirements for written advice.
- § 10.38 Establishment of advisory committees.
- Subpart C—Sanctions for Violation of the Regulations
- § 10.50 Sanctions.
- § 10.51 Incompetence and disreputable conduct.
- § 10.52 Violations subject to sanction.
- § 10.53 Receipt of information concerning practitioner.
- Subpart D—Rules Applicable to Disciplinary Proceedings
- § 10.60 Institution of proceeding.
- § 10.61 Conferences.
- § 10.62 Contents of complaint.
- § 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
- § 10.64 Answer; default.
- § 10.65 Supplemental charges.
- § 10.66 Reply to answer.
- § 10.67 Proof; variance; amendment of pleadings.
- § 10.68 Motions and requests.
- § 10.69 Representation; ex parte communication.
- § 10.70 Administrative Law Judge.
- § 10.71 Discovery.
- § 10.72 Hearings.
- § 10.73 Evidence.
- § 10.74 Transcript.
- § 10.75 Proposed findings and conclusions.
- § 10.76 Decision of Administrative Law Judge.
- § 10.77 Appeal of decision of Administrative Law Judge.
- § 10.78 Decision on review.
- § 10.79 Effect of disbarment, suspension, or censure.
- § 10.80 Notice of disbarment, suspension, censure, or disqualification.
- § 10.81 Petition for reinstatement.
- § 10.82 Expedited suspension.
- Subpart E—General Provisions
- § 10.90 Records.
- § 10.91 Saving provision.
- § 10.92 Special orders.
- § 10.93 Effective date.
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